News & Analysis as of September 21, 2024

Income Taxes › Switzerland

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Weekly IRS Roundup May 31 – June 4, 2021

McDermott Will & Emery on 6/8/2021

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 31, 2021 – June 4, 2021... June 1, 2021: The IRS issued a news release, soliciting...more

Swiss Tax Law Changes: New Withholding Tax Rules

Akin Gump Strauss Hauer & Feld LLP on 10/30/2018

• Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit. • Only taxpayers whose salary exceeds a certain amount...more

Swiss Tax Law Changes: Federal Act on Tax Reform and AHV Financing (TRAF)

Akin Gump Strauss Hauer & Feld LLP on 10/11/2018

• Switzerland’s privileged taxation of companies is no longer in line with international standards. • In 2017, the first attempt to abolish the internationally criticized regime was clearly rejected by Swiss voters. • On 28...more

New Circular Letter on Lump-Sum Taxation in Switzerland

Akin Gump Strauss Hauer & Feld LLP on 9/11/2018

• The Swiss Federal Tax Administration published a new circular letter on lump-sum taxation. • The circular sets out a minimum taxable income of CHF 400,000 even if the living expenses are lower. • The stricter rules...more

Use of Estonia in U.S. International Tax Planning

Bilzin Sumberg on 8/24/2015

According to recent estimates, Estonia, which is situated halfway between Stockholm and St. Petersburg, currently has more than 350 start-up technology companies – one for every 3,700 citizens – and the government expects...more

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